https://www.taxtmi.com/caselaws?id=433685 The Tribunal partly allowed the Assessee's appeal, directing the AO to tax only the excess rent of Rs. 3,57,074/- and not the entire surplus income. The decision highlighted consistency with past assessments and the reasonable application of the law, following the approach taken in previous assessment years. en-us Tue, 24 Jan 2023 00:00:00 +0530 Mon, 06 Feb 2023 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433685 The Tribunal partly allowed the Assessee's appeal, directing the AO to tax only the excess rent of Rs. 3,57,074/- and not the entire surplus income. The decision highlighted consistency with past assessments and the reasonable application of the law, following the approach taken in previous assessment years. Case-Laws Income Tax Tue, 24 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433685